Appeal rights under GST: statutory appeal timelines, mandatory pre-deposit, condonation limits and revisional constraints apply.

Any person aggrieved by an order under the GST Acts may appeal to the Appellate Authority under Section 107; assessees have three months and the Department six months to file appeals. Appellate bodies may condone delay on sufficient cause, require mandatory pre-deposit (admitted amounts plus ten percent of disputed tax) which stays recovery of the balance, and may modify penalties, refunds or input tax credit subject to procedural safeguards and show-cause notices. Revisional authorities may examine subordinate orders but are subject to bars including pending appeals and a three-year limitation.

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